TALENSETU SKILL TRAINING FOUNDATION,PUNE vs. CIT (EXCEMPTION), PUNE

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ITA 269/PUN/2020Status: DisposedITAT Pune11 March 2020AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemption) and restored the matter to the CIT's file. The CIT was directed to decide the issue afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee applied for recognition under Section 80G(5)(vi). The CIT(Exemption) requested various clarifications and documents, to which the assessee provided partial compliance. Despite further opportunities, complete information was not furnished.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application for 80G recognition due to non-furnishing of complete information. Whether the assessee was granted adequate opportunity to provide the required documents.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Nikhil Pathak
For Respondent: Shri Deepak Garg

This appeal by the assessee is directed against the order dated 29-01-2020 passed by the ld. CIT (Exemption), Pune rejecting the application for grant of recognition u/s.80G(5)(vi) of the Income- tax Act, 1961 (hereinafter also called ‘the Act’).

2.

Briefly stated, the facts of the case are, that the assessee made an online application in Form 10G for grant of recognition u/s. 80G(5)(vi) of the Act on 25-07-2019 stating that it came into existence on 19-11-2018. The assessee has been granted

Talensetu Skill Trainiing Foundation registration u/s.12AA vide order dated 30-05-2019. The ld. CIT(E), vide his letter dated 20-08-2019, requested the assessee to upload certain information/clarification by 19-09-2019 for enabling him to verify the genuineness of the activities carried out by it. The assessee made part compliance. A final opportunity was granted to the assessee by means of letter issued on 20-12- 2019 and again on 24-12-2019. The assessee failed to furnish further documents required for by the ld. CIT(E) for verification of the activities. This led to the ld. CIT (Exemption) rejecting the assessee’s application for grant of recognition. Aggrieved thereby, the assessee is in appeal before the Tribunal.

3.

We have heard both the sides and gone through the relevant material on record. A copy of first letter dated 20-12-2019 written by the ld. CIT(Exemption) to the assessee is available at page 76 of the paper book, seeking details on various aspects. The assessee furnished part details, whose copies have also been placed on record. Again on 24-12-2019, the ld. CIT (Exemption) required certain more details in a tabular form. Copy of such letter dated 24-12-2019 is available at page 146 of the paper book. A copy of the assessee’s reply has been placed at page 148 of the paper book

Talensetu Skill Trainiing Foundation stating that “Reply submitted on 27-12-2019 as per notice dated 20-12-2019 questionnaire”. The ld. AR stated that though most of the information, as desired by the ld. CIT, was supplied but the assessee could not furnish the complete information for lack of time. In the given circumstances, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT (Exemption). We order accordingly and direct him to decide the issue afresh as per law after allowing reasonable opportunity of hearing to the assessee.

4.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 16th March, 2020.

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